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		<title>Software Form 1042-S - Recipient Code - Foreign Person</title>
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<b>Software Form 1042-S - Recipient Code - Foreign Person :</b><br><br>

A Foreign person is a Non Resident Alien, to whom a Tax Treaty based Income is paid.<br><br>

A Foreign Person who does not meet the Green card Test, Substantial Presence or under exempt status in F, J, M Visas,<br>
is considered a Non Resident Aliens. Also Bona Fide residents of Puerto Rico, Guam, American Samoa, the Commonwealth<br>
of the Northern Marinara Islands are considered as Non Resident Aliens.<br><br>

<b>Recipient Type :</b><br><br>

Individual is the recipient type of a Non Resident Alien.<br><br>

<b>Recipient Code:</b><br><br>

The Recipient Code for an Individual is 01.<br><br>


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